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The Impact Of Ifrs Adoption During The 2008 Financial Crisis On The Relationship Between Yield And Accounting Variables

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  • Salem Lotfi Boumediene
  • Olfa Nafti
  • Emna Boumediene

Abstract

This research tests the impact of the financial crisis on the informational content of accounting numbers. The study is based on IAS-IFRS in the French context. The period chosen in this study is 2006 to 2011, divided into two periods: Pre-crisis 2006-2007 and post-crisis 2009-2010-2011. The results show the 2008 financial crisis contributed to reducing the information content of accounting numbers due to lack of confidence created by investors towards the information published on the basis of international standards.

Suggested Citation

  • Salem Lotfi Boumediene & Olfa Nafti & Emna Boumediene, 2014. "The Impact Of Ifrs Adoption During The 2008 Financial Crisis On The Relationship Between Yield And Accounting Variables," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 51-67.
    • Handle: RePEc:ibf:acttax:v:6:y:2014:i:1:p:51-67
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    References listed on IDEAS

    as
    1. Barth, ME & Clinch, G, 1998. "Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 199-233.
    2. Ball, R & Brown, P, 1968. "Empirical Evaluation Of Accounting Income Numbers," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 159-178.
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    Cited by:

    1. Roberto Ercegovac, 2018. "Ifrs 9 Impact On Bank Landing Policy And Structural Risk Management," Eurasian Journal of Business and Management, Eurasian Publications, vol. 6(3), pages 53-60.

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